M/S.Visa Minmetal LTD. vs. Union Of INDIA
Held
The High Court granted liberty to the petitioner to make appropriate applications for refund with statutory interest. The Proper Officer is directed to quantify the refund amount based on law and the Supreme Court's judgment within three months.
Facts
The petitioner sought a refund of GST paid on ocean freight, with prior court orders stating such payments were subject to the final outcome of the writ petitions. The Supreme Court's decision in Union of India v. Mohit Minerals Pvt. Ltd. was also a significant factor.
Key Issues
The primary issue was the eligibility of the petitioner for a refund of GST paid on ocean freight, considering previous court orders and a Supreme Court judgment on the matter.
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Heard together (2 matters)
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Cause title — parties, addresses and appearances
ORDER 28.11.2022 06. 1. In view of the judgment of this Court dated 1st August, 2022 in W.P.(C) No.1684 of 2019 (M/s. Paradeep Phosphates Ltd. v. Union of India), liberty is granted to the Petitioner to make appropriate applications for refund together with statutory interest in terms of the order dated 26th July, 2019 passed in the present writ petition to the effect that “payment will be subject to the result of the writ petition”, the common order dated 11th January, 2021 passed in the writ petition (W.P.(C) No.14456 of 2020) to the effect that “all payments of GST including IGST on Ocean freight made by the Petitioners shall be subject to the final orders to be passed in these writ petitions” and the subsequent order dated 6th April, 2021 to the effect that
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